04 June 2025
RCM not applicable on rice transport. According to Sl. No. 21 (d) of Notification No. 12/2017 C.T. (Rate) dated 28.06.2017 as amended Services provided by a goods transport agency, by way of transport in a goods carriage of milk, salt and food grain including flour, pulses and rice falling under Heading 9965 or Heading 9967 is chargeable at 'Nil' rate.